Category: Maharashtra

Download Maharashtra VAT FORM 708 Authority for person who is a relative or a person regularly employed under Section 82 of the Maharashtra Value Added Tax Act 2002.

As per Maharashtra VAT Rule 75

Rule 75. Form  of authority under section 82.-

     The  authority  to  attend before  any  Sales  Tax  authority  in connection with  any proceeding under the  Act  shall  be in Form  708 for the  person who  is relative or aperson regularly employed and  in Form 709 for  Legal Practitioner, Chartered Accountant,Cost Accountant or as the  case  may  be  Sales  Tax Practitioner entitled to appear before a Sales  Tax  Authority.

Download Maharashtra VAT FORM 707 List of Sales Tax Practitioners qualified under section 82 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 74(3)

Rule 74 Fees.

(1)   A uniform extra copying fee of rupees ten per copy shall be charged on an  applicationfor a copy  required urgently.

(2) (a) All  fees  payable under this  rule  shall  be  paid  in  the manner  in which tax isto be paid  under rule  45.

(b) The  amount of  fees  indicated in  column (3)  of  the Table  below  against the memorandum of appeal or the  respective application  specified in column 2thereof  shall  be payable when such  memorandum  is presented or application ismade.

             Provided that, ¹[where fees specified in column (3) of the Table below is rupees hundred or less, it] may  be pay  by affixing  a court  fee stamp  of such  value  on the respective application form.

Download Maharashtra VAT FORM-705 Intimation of acceptance of a sum by way of composition of an offence under section 78 of the Maharashtra Value Added Tax Act 2002

As per Maharashtra VAT Rule 72

Rule 72. Intimation accepting composition money.

      Where   under section 78  the  Commissioner accepts from  any person  a sum  by way of composition of an offence,  he shall  send  an intimation in  writing  in that  behalf,  in Form  705  to that  person and also  to  the  authority  referred  to  in  clause   ( c)  below, specifying therein —

(a) the sum  determined by way  of composition;

(b) the date  on or before  which the  sum  shall  be paid  into the  Government treasury;

(c) the  authority before  whom  and  the  date  on  or before which  a  receipted challan shall  be  produced in  proof  of such payment; and

(d) the  date  on or before  which the  person shall  report  the fact  to  the Commissioner.

Download Maharashtra VAT FORM – 704 Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002,

As per Maharashtra VAT Rule 65

Rule 61.  Accounts to be audited in certain cases:-

       (1) Every dealer liable to pay tax shall,-

             (a)  if his turnover of sales or, as the case may be, of purchases            1[exceeds rupees sixty lakh] in any year, or

2[(b) a dealer or person who holds licence in,—

(i) Form P.L.L. under the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966, or

(ii) Form B-RL under the Maharashtra Manufacture of Beer and Wine Rules, 1966, or

(iii) Form E under the Special Permits and Licence Rules, 1952, or

(iv) Forms FL-I, FL-II, FL-III, FL-IV under the Bombay Foreign Liquor Rules, 1953, or

(v) Forms CL-I, CL-II, CL-III, CL/FL/TOD-III under the Maharashtra Country Liquor Rules, 1973;]

3[(c) if he holds an Entitlement Certificate in respect of any Package Scheme of Incentives, granted under this Act or, as the case may be, under the Bombay Sales Tax Act, 1959.]

                get his accounts in respect of such year audited by an Accountant within the prescribed period from the end of that year and furnish within that period the 4[complete report of such audit] in the prescribed form duly signed and verified by such accountant and setting forth such particulars and certificates as may be prescribed.

5[Explanation-I.- For the purposes of this section, “Accountant” means a Chartered Accountant within the meaning of the Chartered 6[Accountants Act, 1949 or a Cost Accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959)].

         Explanation-II.- For the purposes of this section, an audit report shall be deemed to be the “complete audit report” only if all the items, certification, tables, schedules and annexures are filled appropriately and are arithmetically self-consistent.]

        (2)  If any dealer liable to get his accounts audited under sub-section (1) fails to furnish a copy of such report within the time as aforesaid, the Commissioner may, after giving the dealer a reasonable opportunity of’ being heard, impose on him, in addition to any tax payable, a sum by way of penalty equal to one tenth per cent. of the total sales 7[* * *]

8[Provided that, if the dealer fails to furnish a copy of such report within the period prescribed under sub-section (2), but files it within one month of the end of the said period, and the dealer proves to the satisfaction of the Commissioner that

the delay was on account of factors beyond his control, then no penalty under this sub-section shall be imposed on him.]

        [(2A) Where a dealer liable to file audit report under this section has knowingly furnished the audit report which is not complete, then the Commissioner may, after giving a reasonable opportunity of being heard, impose on him, in addition to any tax payable or any other penalty leviable under this section or any other section, a sum by way of penalty equal to one tenth per cent., of the total sales.]

      [(3) Nothing in sub-sections (1) and (2) shall apply to Departments of the Union Government, any Department of any State Government, local authorities, the Railway Administration as defined under the Indian Railways Act, 1989 (24 of 1989), the Konkan Railway Corporation Limited and the Maharashtra State Road Transport Corporation constituted under the Road Transport Corporation Act, 1950 (64 of 1950).

Download Maharashtra VAT FORM 703 Application for advance ruling under section 55 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 63

Rule 55.  Advance Ruling :-

(1) 1[On and from such date, as the State Government may, by notification in the Official Gazette, specify, any registered dealer] may apply in the prescribed form and manner to the Tribunal for obtaining an advance ruling on the interpretation of any provision of this Act, rules or notifications 2[in respect of a transaction proposed to be undertaken by him,] even though any question relating to the said provision has not arisen in any proceeding.

      (2)  If the Tribunal finds that the application does not involve any important and substantial question of law, then the Tribunal may, after giving the applicant a reasonable opportunity of being beard, reject the application.

      (3)  If the application is admitted, then for determination of the question, the President shall cause a Bench to be constituted, consisting of three 3[***] members of the Tribunal, a senior practitioner entitled to appear before the Tribunal 4[to be nominated by the President] and an Officer of the Sales Tax Department not below the rank of Joint Commissioner, to be nominated by the Commissioner.  After hearing the applicant, the Bench shall pronounce its advance ruling on the question specified in the application.  If the members of the Bench are divided, then the decision shall be the decision of the majority. The pronouncement of the advance ruling shall, in so far as it may be, made by the said Bench within four months of the receipt of the application by the Tribunal.

      (4)  The advance ruling so pronounced shall be binding unless there is a change of law on the basis of which the advance ruling has been pronounced and accordingly no such question shall be entertained in any proceeding by any authority appointed or constituted under this Act, save as provided in section 27.  5[***].

Download Maharashtra VAT FORM-702 Complaint against any authority for vexatious order or wilful underassessment under sub-section (1) of section 12 of Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 7

SECTION 12.  Action against any authority for vexatious order or willful under-assessment etc. :-

        (1) The Commissioner may,-

(i) on receipt of any complaint in the prescribed form from any dealer or person liable to pay tax under this Act or from any authority appointed under section 10, that any particular authority has made in the proceedings of such dealer or person a false or vexatious order or has taken any action under this Act vindictively or has vindictively not acted within a reasonable time upon any application provided for by or under this Act, or

(ii) on receipt of a report from the Tribunal that, a particular authority has knowingly or willfully under-assessed any dealer or person or has passed a false or vexatious order or has taken any action under this Act vindictively, or has vindictively not acted in any reasonable time upon any application provided for, by or under this Act, or

(iii) on his own motion, if he has reason to believe that any authority has passed such order or taken such action or has made such under-assessment, or has not so acted upon any application,

1[***] initiate appropriate enquiry or action in the matter, and if in his opinion, prima faciecase against such particular authority or officer exists, he may initiate appropriate action against such authority under the Maharashtra Civil Services (Conduct) Rules, 1979, or the Maharashtra Civil Services (Discipline and Appeal) Rules, 1979, or any other relevant rules for the time being in force. The Commissioner shall within one year of the receipt of the complaint referred to in clause (i) or report referred to in clause (ii), send an intimation to the person or dealer making the said complaint or to the Tribunal, stating therein whether he has decided to initiate or has initiated any action against the concerned authority or officer.

         (2)  The Commissioner may, on finding that any complaint made by any dealer or person is false or mischievous or has been made with a view to defeating the application or purposes of this Act, within one year of the receipt of the complaint, after giving the person or the dealer a reasonable opportunity of being beard, impose on him such fine not exceeding five thousand rupees as he deems fit and the fine so levied may be recovered in the manner provided in this Act for recovery of arrears of tax

Download Maharashtra VAT FORM 701 Application to question under sub-section (8) of section 10 in any proceeding any jurisdiction including territorial jurisdiction of any officer or person appointed under sub-section (2) of section 10 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 4

Section 10 of Sales Tax Authorities :-

(1) For carrying out the purposes of this Act, the State Government shall appoint an officer to be called the Commissioner of Sales Tax.

       (2)  Likewise, the ¹[State Government may appoint a Special Commissioner and] such number of Additional Commissioners of Sales Tax, and such number of,-

(a) Joint Commissioners.

(b) Senior Deputy Commissioners.

(c) Deputy Commissioners,

(d) Assistant Commissioners,

(e) Sales Tax Officers, and

(f)  other officers and persons, and give them such designations, as the Government deems necessary.

        (3)  The Commissioner shall have jurisdiction over the whole of the State 2[***].  All other officers shall have jurisdiction over the whole of the State or over such local areas as the Commissioner may, by notification in the Official Gazette, specify.

        (4)  The Commissioner shall have and exercise all the powers and perform all the duties, conferred or imposed on the Commissioner by or under this Act, ³[a Special Commissioner of Sales Tax and the Additional Commissioner] or Additional Commissioners of Sales Tax, if any be appointed, shall, save as 4[otherwise directed by the Commissioner] by notification in the Official Gazette, have and exercise, within his or their jurisdiction, all the powers and perform all the duties, conferred or imposed on the Commissioner, by or under this Act.

        (5)  A Joint Commissioner shall, save as otherwise directed by the Commissioner by notification in the Official Gazette, have and exercise, in the area within his jurisdiction, all the powers, and shall perform all the duties, conferred or imposed on the Commissioner, by or under this Act.

        (6)  Senior Deputy Commissioners, Deputy Commissioners, Assistant Commissioners, Sales Tax Officers, other officers and persons shall, within their jurisdiction, exercise such of the powers and perform such of the duties of the Commissioner under this Act, as the Commissioner may, subject to such conditions and restrictions as he may, by general or special order impose, delegate to them either generally, or as respects any particular matter or class of matters by an order notified in the Official Gazette.

        (7)  The State Government may, subject to such restrictions and conditions, if any, as it may impose, by notification in the Official Gazette, delegate to the Commissioner the powers (not being the powers of the appointment ⁵[of a Special Commissioner or Additional Commissioner] or Joint Commissioner) conferred on the Government by sub-section (2).

        (8)  No person shall be entitled to call in question in any proceeding, any exercise of power including the territorial jurisdiction of any officer or person appointed under sub-section (2), after the expiry of the period of thirty days from the date of receipt by such person of any communication, intimation, order or notice under this Act or under any earlier law, issued by such officer or person.  If within the period aforesaid, an application in writing in the prescribed form

raising an objection as to such exercise of power by or the jurisdiction of any such officer, or person is made to such officer or person, he shall refer the question to the Commissioner, who shall, after giving the applicant a reasonable opportunity of being heard, make an order determining the question. The order made by the Commissioner shall be final.

        (9)  All officers and persons appointed under sub-section (2) shall be subordinate to the Commissioner; and the subordination of officers other than the Commissioner, and of persons, amongst themselves shall be such as may be prescribed.

      (10)  The Commissioner may, from time to time, issue such instructions and directions as he may deem fit to the authorities and officers subordinate to him for carrying out the purposes of this Act, and such authorities and officers shall observe and follow such instructions and directions of the Commissioner:

                           Provided that, no such instructions or directions shall be issued,—

        (i)   so as to require any authority to pass a particular order or to dispose of a particular case in a particular manner; or

       (ii)   so as to interfere with the discretion of the appellate authorities in any particular. case :

                           Provided further that, if the Commissioner is of the opinion that it is necessary in the public interest so to do, he may cause such instructions and directions to be published and circulated for general information.

Download Maharashtra VAT FORM-601 Application against the order for provisional attachment under sub-section (5) of Section 35 the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 49

Section 35.  Provisional attachment to protect revenue in certain cases:-

        (1) If during the course of inquiry in any proceedings including, proceedings related to recovery of any amount due, in respect of any person or dealer or during any inspection or search in relation to the business of any person or dealer under this Act, the Commissioner is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, then he may, notwithstanding anything contained in any law for the time being in force or any contract to the contrary, attach provisionally by order in writing any money due or which may become due to such person or dealer from any other person or any money which any other person holds or may subsequently hold for or on account of such person or dealer :

                        Provided that, the Commissioner shall specify in his order the amount of money to which the order applies :

                        Provided further that, the Commissioner may, by an order, revoke such order, if the dealer furnishes, to the Commissioner, a bank guarantee, in such time, for such period, as may be specified, in the said order.

        (2)  Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of service of the order issued under sub-section (1) :

                       Provided that, the Commissioner may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he may think fit, so, however that the total period of extension shall not in any case exceed two years.

        (3)  The powers under this section shall be exercised by the Commissioner himself or the Additional Commissioner having jurisdiction over the entire State or, as the case may be, by any Joint Commissioner to whom the Commissioner has delegated such powers by a notification published in the Official Gazette.

        (4)  Where an order under sub-section (1) is served upon any person, provisionally attaching any money, then, such person shall be personally liable, so long as the attachment order is not revoked or has not ceased to have effect, to pay to the Commissioner, the amount of money so attached.

        (5)  If the said person or the dealer makes an application in the prescribed form to the Commissioner within fifteen days of the date of service of the order specified in sub-section (1), or as the case may be, within fifteen days of the date of service of the order extending the period under sub-section (2), then the Commissioner, after affording such person or dealer a reasonable opportunity of being heard, and, having regard to the circumstances of the case, may confirm, modify or cancel the order.

        (6)  An appeal against any order passed under sub-section (5) shall lie with the Tribunal and all other provisions of section 26 shall apply accordingly